to provide that companies can carry tax losses forward to use as a deduction for a future year;

Income Tax Assessment Act 1997

to: amend the instant asset write-off threshold provisions for small business entities; provide that motor vehicle purchases made by small business entities will be treated as normal business assets for depreciation purposes; and provide that geothermal energy exploration and prospecting expenditure are no longer immediately deductible;

Superannuation Guarantee (Administration) Act 1992

to delay increases in the superannuation guarantee rate for a two-year period;

Part of a package of 11 bills to remove the carbon pricing mechanism, the bill provides for a transitional exemption from the carbon charge component of the levy charged on synthetic greenhouse gases imported between 1 April and 30 June 2014 if certain conditions are met.

Part of a package of 11 bills to remove the carbon pricing mechanism, the bill imposes a levy on persons who were over-allocated free carbon units under the Jobs and Competitiveness Program in the 2013-14 financial year and would have had their allocation in the 2014-15 financial year reduced if the carbon tax had remained in force, so far as that levy is a duty of excise.

Part of a package of 11 bills to remove the carbon pricing mechanism, the bill imposes a levy on persons who were over-allocated free carbon units under the Jobs and Competitiveness Program in the 2013-14 financial year and would have had their allocation in the 2014-15 financial year reduced if the carbon tax had remained in force, so far as that levy is neither a duty of customs nor a duty of excise.

to: provide that digital locks or technical protection measures that restrict accessibility for the visually impaired and disabled are removed; provide legal protection to universities, libraries, schools, cultural institutions, content service providers and internet service providers from being sued when other persons have accessed certain online content; remove geocodes from the use of overseas content; and provide for a fair use exception.